尚全套例题.docVIP

江西外语外贸职业学院教案备课纸（4） 授 课 内 容 Exercises 1 On April 1,200x,the owner of the ABC, Mr. Smith, invests $15000 to open the business 2 On April 2,Mr.Smith purchase a $15000 used truck by paying 5000 in cash and signing a $ 10000 note payable, which is due in 18 months 3 On April 3 , Mr. Smith purchases lawn mowers (割草机) for $3000 in cash 4 On April 5, Mr. Smith purchases $30 worth of gasoline to power the mowers during April 5 On April 5, Mr. Smith pays $1200 for a one-year insurance contract that protects his business from April 1 until March 31 of the following year. 6 On April 5, Mr. Smith purchase $50 worth of office supplies, placing the purchase on his account with the store rather than paying cash 7 On April 14,the ABC cut grass for 7 customers, receiving $ 50 from each. 8 On April 20, Mr. Smith receives $270 from a customer for 6 future maintenance visit 9 On April 22,the ABC cuts grass for 8 customers billing each one $50 but receiving no cash 10 On April 26, Mr. Smith pays $200 in wages to a part-time employee. 11 On April 28, Mr. Smith pays $35 to print advertising fliers 12 On April 29, Mr. Smith withdraws $ 50 for personal use 13 On April 30,5 of the 8 previously billed customers each pay $50 Adjustments : 1 During the afternoon of April 30, Mr. Smith cut one lawn, and he agrees to mail the Customer a bill for $ 50,which he does on May 2 2 Mr. Smith’s $10000 note payable, which he signed on April 2,carries a 10.2% 江西外语外贸职业学院教案备课纸（4） 授 课 内 容 interest rate 3 Mr. Smith’s part-time employee earns $80 during the last 4 days of April but will not be paid until May 10 4 On April 20, Mr. Smith received a $ 270 prepayment for 6 future visit. Assuming Mr. Smith completed one of these visits 5 Mr. Smith discovers that he used $25 worth of office supplies during April 6 Mr. Smith must record the expiration of one twelfth of his company’s insurance policy 7 If depreciat